Pay Equity Definitive Guide

The Pay Equity
Definitive Guide
2021 Edition
Introduction
Over the last several years, federal and state authorities have enacted legislation aimed at combating the
gender wage gap. The complexities for complying with evolving pay equity requirements grow by the day.
To help employers achieve social good and in turn promote more diverse, equitable, and inclusive work-
forces, we created the Pay Equity Definitive Guide.
In this guide you will find a comprehensive review of all of the current and forthcoming pay equity laws
around the world.
Included in this resource are:
1. Specific pay equity provisions that employers must comply with across all 50 states,
as well as pay equity laws abroad
2. The specific criteria protecting employees in different jurisdictions
3. The types of work that must be compared between employees when defining equal pay
4. Salary history bans listed and any associated nuances
5. Any other pay equity related obligations
This guide provides a summarized list of all the different pay equity laws in place, in alphabetical order, as
well as a heat map that outlines where the most stringent pay equity laws are surfacing.
In addition to covering the different equal pay requirements currently enacted around the world, this
guide provides you with steps for performing a pay equity audit -- a necessary tool for addressing pay dis-
parities and in some locations, a resource for providing safeguard from equal pay claims and legal action.
Navigating the evolving pay equity landscape is complex and ever-changing. We created this guide to
help employers that operate in different jurisdictions around the world comply with the growing pay equity
landscape.
©2021 Trusaic | Updated September 2021 2

Table of Contents
Introduction .................................................................................................................................................................................................. 2
International Pay Equity Heat Map ................................................................................................................................................... 5
United States Pay Equity Heat Map ................................................................................................................................................. 6
Pay Equity Laws Abroad ..........................................................................................................................................................................7

Australia .................................................................................................................................................................................................... 7
Austria ........................................................................................................................................................................................................ 8
Belgium - Brazil....................................................................................................................................................................................... 9
Canada ..................................................................................................................................................................................................... 10
China - Colombia - Czech Republic................................................................................................................................................. 11
Denmark................................................................................................................................................................................................... 12
Finland...................................................................................................................................................................................................... 13
France....................................................................................................................................................................................................... 14
Germany................................................................................................................................................................................................... 15
Hong Kong - Hungary - Iceland........................................................................................................................................................ 16
India - Indonesia.....................................................................................................................................................................................17
Ireland....................................................................................................................................................................................................... 18
Israel.......................................................................................................................................................................................................... 19
Italy.............................................................................................................................................................................................................20
Japan......................................................................................................................................................................................................... 21
Luxembourg - Mexico..........................................................................................................................................................................22
Netherlands.............................................................................................................................................................................................23
Norway - Philippines............................................................................................................................................................................24
Poland.......................................................................................................................................................................................................25
Portugal - Russia...................................................................................................................................................................................26
Singapore.................................................................................................................................................................................................27
South Africa............................................................................................................................................................................................28
South Korea............................................................................................................................................................................................29
Spain..........................................................................................................................................................................................................30
Sweden..................................................................................................................................................................................................... 31
Switzerland - Tiawan - Ukraine........................................................................................................................................................32
United Arab Emirates (UAE) - United Kingdom (UK)................................................................................................................33

50 State Pay Equity Laws Breakdown......................................................................................................................................... 34
Alabama - Alaska............................................................................................................................................................... 34
Arizona - Arkansas............................................................................................................................................................ 35
California - Colorado......................................................................................................................................................... 36
Connecticut - DC............................................................................................................................................................... 37
Delaware - Florida............................................................................................................................................................. 38
Georgia - Hawaii................................................................................................................................................................. 39
Idaho - Illinois..................................................................................................................................................................... 40
Indiana - Iowa.......................................................................................................................................................................41
Kansas - Kentucky............................................................................................................................................................ 42
Louisianna - Maine............................................................................................................................................................. 43
Maryland - Massachusetts............................................................................................................................................... 44
Michigan - Minnesota........................................................................................................................................................ 45
Mississippi - Missouri........................................................................................................................................................ 46
Montana - Nebraska........................................................................................................................................................... 47
Nevada - New Hampshire.................................................................................................................................................. 48
New Jersey - New Mexico................................................................................................................................................. 49
New York - North Carolina................................................................................................................................................ 50
North Dakota - Ohio............................................................................................................................................................51
Oklahoma - Oregon............................................................................................................................................................ 52
Pennsylvania - Puerto Rico............................................................................................................................................... 53
Rhode Island - South Carolina......................................................................................................................................... 54
South Dakota - Tennessee................................................................................................................................................ 55
Texas - Utah......................................................................................................................................................................... 56
Vermont - Virginia............................................................................................................................................................... 57
Washington - West Virginia............................................................................................................................................... 58
Wisconsin - Wyoming........................................................................................................................................................ 59
Federal.................................................................................................................................................................................. 60
10 Steps to Conducting a Pay Equity Audit................................................................................................................................. 61
PayParity is Key to Achieving Pay Equity.................................................................................................................................... 63

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International Pay Equity Heat Map

Below is a map of the world, color-coded to emphasize evolving pay equity laws of varying levels of sig-
nificance.
Key
Low Medium High
32 10
15 24 28
23
*Northwest 5* 36 3
Territories, 12 26 8
Nunavut and 17
Yukon do
not have to 11
comply to Act 27 14 20
2 34
that went into 21 6
effect 8/31/21 19 18
31 33
22 16
35 13
25
29
7
30
■ 1 Australia ■ 10 Finland ■ 19 Italy ■ 28 Russia

■ 2 Austria ■ 11 France ■ 20 Japan ■ 29 Singapore
■ 3 Belgium ■ 12 Germany ■ 21 Luxembourg ■ 30 South Africa
■ 4 Brazil ■ 13 Hong Kong ■ 22 Mexico ■ 31 Spain
■ 5 Canada ■ 14 Hungary ■ 23 Netherlands ■ 32 Sweden
■ 6 China ■ 15 Iceland ■ 24 Norway ■ 33 Switzerland
■ 7 Colombia ■ 16 India ■ 25 Philippines ■ 34 Ukraine
■ 8 Czech Republic ■ 17 Ireland ■ 26 Poland ■ 35 United Arab Emirates (UAE)
■ 9 Denmark ■ 18 Israel ■ 27 Portugal ■ 36 United Kingdom (UK)
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United States Pay Equity Heat Map

Below is a map of the United States, color-coded to emphasize evolving pay equity laws of varying levels
of significance.
Key
Low Medium High
ID WI RI
IA
IL IN
FL

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International Pay Equity Survey
AUSTRALIA
AU
Employee Size Threshold:
100+ and additional requirements
for 500+
Who is Protected:
Gender
Law Citation for Pay Equity Auditing/Diversity/Reporting::

Gender Quality Action Plans, eff. 2021 (Victoria which covers Melbourne); Workplace Gender Equality Act 2021.
Nature of obligation: Pay data/gap reporting:

Yes. 100 +: Annual report to Workplace Gender Equality Agency (WGEA) that includes details of aggregated average base salary and total remuneration
of male vs. female employees. 500+: Additional obligation to meet certain minimum standards for gender equality. Produce annual workplace profile
and reporting questionnaire, signed by the CEO, and which may be published on WGEA website. Report to show information including: 1) aggregated
average base salary and total remuneration of male vs. female employees in various occupational categories; 2) gender composition of the workforce
and whether any policies are in place to support gender equality; 3) gender composition of the board of directors and whether any targets are in place for
representation of women on the board; 4) details of gender pay equity objectives and policies (if any); 5) whether any gender remuneration gap analysis has
been undertaken; 6) availability of flexible working arrangements; 7) consultation with employees on issues concerning gender equality in the workplace;
8) sex based harassment and discrimination policies; and 9) the number of new appointments, promotions and resignations during the reporting period by
gender, employment status and manager/non-manager categories. No data on actual individual pay rates is required to be disclosed to WGEA: all amounts
are aggregated and individual data de‑identified. If a pay gap is identified, there is no duty to take steps to close the gap.
Nature of obligation: Pay equity auditing:

No. In essence required to fulfill information required in pay data/gap report.
Nature of obligation: Pay equitycertification:

No
Nature of obligation: Diversity requirement:

Enforcement body:
Workplace Gender Equality Office (WGEA): Employers who comply are designated WGEA Employer of Choice for Gender Equality and CEO’s and heads
of departments/directors can become Pay Equity Ambassadors under WGEA’s Pay Equity Ambassador Program (sign pledge and commit to working with
WGEA to promote and improve gender equality for two years).
Timeframe for obligation:

Annual
Penalty for noncompliance:

None. No legal sanctions/fines, but employers who do not comply could be named and shamed by WGEA in a report to the Minister or by some other
means (e.g. on the WGEA’s website). The employer may also be precluded from bidding for Commonwealth and some State contracts, or from receiving
Commonwealth grants or other financial assistance.
Does the public get access to the reporting/certification/auditing/access?:

Yes. Report may be published by WGEA on its website or in a report to the Minister for Parliament. However, renumeration and pay data provided to WGEA
by employers is confidential. Employer-specific remuneration data disclosed publicly but in aggregate form on industry-wide basis. Internally - Employer
must inform employees and shareholders that it has lodged the report with WGEA and the way in which it may be accessed (whether electronic or
otherwise). The employer must also take all reasonable steps to inform each employee organization (e.g. a union) that has members who are employees of
the employer, that the employer has lodged the report.

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AUSTRIA
AT
>150
Who is Protected:
Gender
Law Citation for Pay Equity Auditing/Diversity/Reporting::

Equal Treatment Act amended March 2011.

Yes. Reporting requirement every two years showing gender pay differences including the following information: 1) number of male and female employees
and their positions in salary schemes according to collective bargaining agreements or internal salary schemes and their seniority; 2) average or median
male vs. female salary; and 3) total remuneration including benefits, payments in kind, special payments (Christmas and vacation pay) and other forms of
payment. The remuneration of part-time employees is based on full-time employment and the remuneration of non-full-year employees (e.g. on maternity
leave) is based on an annual salary. The report must be prepared in an anonymous form, i.e. without names, personal numbers, etc. It must also not allow any
conclusions to be drawn about individuals. If a pay gap is identified, there is no duty to take steps to close the gap.

No
Nature of obligation: Pay equity certification:

No

No
Enforcement body:
Labour Court.

Every 2 years.

Yes. The works council or individual employees may bring a claim to the Labour Court within three years relating to the provision of the report. Employee
representatives and individual employees are obliged to keep the report confidential. If an employee breaches the duty of confidentiality, the employee can
be fined (up to EUR360).

No. Internally - Report has to be published to the employees’ representation body or, if none, by presenting it in a room easily accessible to employees
followed by notice containing information on where to find the report.

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BELGIUM
BE
50+
Who is Protected:
Gender
Law Citation for Pay Equity Auditing/Diversity/Reporting:

Pay Gap Law of 11 April 2022; Royal Decree of 25 April 2014.

Yes. 50+: An analysis report on the salary structures of employees every two years. This analysis report should enable an assessment to be made as to
whether the company has a gender neutral remuneration policy. The analytical report should be drafted on the basis of the forms included in the Royal
Decree of 25 April 2014. When employer has more than 100 employees, a comprehensive report must issue, in line with a template provided by the
labor authorities. (When the employer has between 50 and 100 workers, a more concise report must issue, in line with a template provided by the labor
authorities). Once the analytical report has been drafted and communicated to the works council (or in absence thereof, with the trade union delegation), it
is up to the works council to decide whether or not it is appropriate to draft an action plan for ensuring a remuneration structure independent of gender. In
companies who have to draft an analytical report but do not have a works council, this decision should be taken by the union delegation in consultation with
the employer. (Not address course of action if union delegation and the employer disagree).

No

No

No
Enforcement body:
Labour Court.

Every 2 years.

Yes. An employer who fails to draft the required analytical report, can be imposed with a sanction level 2 under the Social Criminal Code, i.e. a fine of up to
EUR4.000, to be multiplied by the number of workers involved (subject to a cap of 100 workers). The same sanction can be imposed on a member of the
works council or union delegation who illegally discloses the content of the analytical report outside the company.

No. Internally - Report has to be communicated and discussed with the works council, or if none, with the trade union delegation.
BRAZIL
BR

None

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CANADA
CA
10+ (Public and Private Employer)
Who is Protected:
Gender
Northwest Territories, Nunavut and Yukon

do not have to comply to Act that went into
effect 8/31/21.

Equal Pay Act (eff. August 31, 2021) and Pay Equity Regulations.

Yes. Within 60 days of August 31, 2021, employers must post a Notice setting out their obligations to establish a Pay Equity Plan and to make all reasonable
efforts to establish a Pay Equity Committee for that purpose. The Pay Equity Plan must be finalized by August 31, 2024 (3 years from enactment of Act).
Tiered system of pay equity committee and plan within 3 years (10 to 99 seems no committee but still pay equity plan within 3 year establish a representative
pay equity committee identify “job classes” and determine their gender predominance (if any) evaluate each job class using a gender-neutral comparison
system compare job classes, normally using the “equal average method” or the “equal line method” draft and post a pay equity plan, and provide employees
with an opportunity to comment consider employee comments and implement the pay equity plan within three years. Increase compensation for the
predominantly female job classes that are comparatively underpaid and maintain pay equity and review the pay equity plan at least once every five years,
provide certain information to their pay equity committee and certain notices to their employees, file information (e.g. annual statements) with the Pay Equity
Commission. The Act requires the following employers to make reasonable efforts to establish a Pay Equity Committee: 1) Employers with 100 or more
employees; and 2) Employers with 10 to 99 employees if some or all employees are unionized. The Pay Equity Committee must include: 1) At least one
committee member from each bargaining unit in a unionized context; 2) A committee member who is elected to represent non-unionized employees; and
3) At least one committee member who represents the employer. Furthermore, 50% of committee members must be women, and at least 2/3 of committee
members must represent affected employees. An employer’s Pay Equity Committee will be responsible for developing the employer’s Pay Equity Plan.
Pay Equity Plan - The key feature of the Act is that it requires most federally regulated employers with 10 or more employees to develop a proactive Pay
Equity Plan for its employees. The Act outlines the content that must be included in the Plan. If there is an inconsistency between a Pay Equity Plan and
any collective agreement governing employees to whom the plan relates, the Pay Equity Plan will prevail to the extent of the inconsistency. An employer
must take the following steps to develop a Pay Equity Plan: 1) Identify the different job classes made up of positions in its workplace; 2) Determine whether
each job class is predominantly male, predominantly female, or gender neutral; 3) Determine the value of work of each predominantly female or male job
class; 4) Calculate the compensation of each predominantly female or male job class; and 5) Compare the compensation between predominantly female
and male job classes doing work of equal or comparable value. Employee review and comment within 60 days after their Pay Equity Plans are developed,
employers must post them for employee review and comment. Once an employer’s Pay Equity Plan is established, the employer will be required to increase
the compensation of any predominantly female job classes receiving less pay than their male counterparts. Certain employers may be entitled to phase in
such compensation increases over three to five years. Employers will be required to update their Pay Equity Plans every five years to ensure that they are
maintaining pay equity and that any new pay gaps are closed.

No

No

No
Enforcement body:
Pay Equity Commissioner; Canadian Human Rights Tribunal.

Annual (statements regarding equity efforts and progress); Every 5 Years (draft and review plan but must implement within 3 years).

Yes. Administrative monetary penalties up to $50.000 may be imposed; a compliance audit can be conducted then orders requiring compliance.

Yes. Annual statements filed annually to Pay Equity Commission.

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CHINA
CN

None
COLOMBIA
CO

None
CZECH REPUBLIC
CZ

None

Future Possibilities - State Labour Inspection adopted action plan 2021 with intention to take targeted action to decrease the gender pay gap. (Will conduct
at least 48 inspections in 2021). In addition, the “22 Percent to Equality Project,” a 5 year project of the Ministry of Labour and Social Affairs, will focus on
solving the problem of unequal pay for women and men. Data analytics tools such as Logib are to be used.

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DENMARK
DK
35 + and at least 10 employees of each
gender with the same work function
Who is Protected:
Gender

Equal Pay Act.

Yes. Send information regarding pay to Statistics Denmark, who then provide the employer with gender segregated pay statistics once a year. The statistics
show the percentage difference between the salary of men and women in each employment category with at least 10 women and 10 men. By agreement
with employee representatives, employers can choose to make a statement on equal pay instead of providing the equal pay statistics. The statement must
contain: 1) a description of factors that have an influence on the remuneration of men and women at the company; 2) a plan for how the company intends
to prevent or reduce the pay gap between men and women; and 3) a follow-up procedure. There is no mandatory obligation to close the gap; however, the
statistics may give an indication that there are grounds for legal proceedings against the employer for violation of the Equal Pay Act.

No

No

No
Enforcement body:
Statistics Demark; The Danish Institute of Human Rights; Danish Board of Equal Treatment: To further the equal treatment of all people regardless of gender,
race or ethnic origin, an action can be brought before the Danish Board of Equal Treatment by the Danish Institute of Human Rights.

Annual

Yes. If an employer fails to report to Statistics Denmark, they must then produce their own statistics on equal pay. If an employer fails to comply with these
rules they may also be subject to a fine.

No. Internally - Report has to be communicated and discussed with the works council, or if none, with the trade union delegation.

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FINLAND
FI
30 or +
Who is Protected:
Gender

Finish Equal Pay.

Yes. Produce an equality plan every second year particularly with relation to pay and other terms of employment. The equality plan must include a pay
survey ensuring that there are no unjustified pay differences between women and men who are working for the same employer and engaged in either the
same work or work of equal value. The pay survey must include: 1) details of the employment of women and men in different jobs; 2) a survey of the grade
of jobs performed by women and men; and 3) the pay for those jobs (including bonus etc.) and the differences in pay. The disclosed data cannot be linked
with any individual employee. The equality plan must include: 1) analysis of the state of equality at the workplace and in different areas of employment; 2)
necessary measures planned for introduction or implementation with the purpose of, inter alia, achieving equality in pay; and 3) a review of the extent to
which measures previously included in the gender equality plan have been implemented and of the results achieved. If a pay gap is identified, the employer
must account for reasons behind any pay gap. If no acceptable reason is found for the pay gap, the employer must take appropriate corrective action.

No

No

No
Enforcement body:
No

Every 2 years.

Yes. If an employer neglects to produce the equality plan several times, the National Non-Discrimination and Equality Tribunal may impose an obligation on
the employer to prepare an equality plan within a defined period, under threat of a fine if necessary.

No. Internal - Employer has a statutory obligation to inform the employees about the equality plan (including the pay survey), its content and any
amendments to it. All employee representatives taking part in the pay survey must have access to the information for carrying out the survey (including the
information in line with the classification system used on the average salaries of women and men as well as more detailed information on salaries according
to salary component if required).

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FRANCE
FR
50+
Who is Protected:
Gender

Equal Pay Index eff. 2020; 2018 Law for Freedom to Choose a Professional Future and subsequent decree of January 8, 2019.

Yes. Annually publish and report their gender equal pay index score based on a number of disparity indicators.* (See separate sheet for the indicators).
The gender pay gap is assessed on the 5 indicators (or 4 indicators in companies employing fewer than 250 employees – indicators 2 and 3 are merged).
The overall score is obtained by adding up the total points from each indicator, giving an overall score of up to 100. If score does not reach a threshold
after a three-year period, employers faces steep financial penalties (1% of total payroll). The indicators, the methodology and the associated score must
be: 1) filed with the labor inspector; and 2) made available to the Social and Economic Committee via the Economic and Social Data Base. Companies that
obtain less than a total of 75 points (out of 100) must take corrective measures to reduce their gender pay gap. Companies that obtain less than 75 points
for 3 consecutive years will be invited by the DIRECCTE (Regional Business, Work and Employment Directorate) to comment on and justify their failure
to implement appropriate corrective measures. The key obligation is that the salary data collection is to be broken down into categories including sex
and professional group. The information must be available for the employee representatives or in case of no representatives, the employees. No straight
reporting applies in relation to the salary registry.


No

No
Enforcement body:
Regional Business, Work and Employment Directorate (DIRECCTE); Labour Ministry and Labour Inspector.

Annual

Yes. Where a company has obtained less than 75 points for 3 consecutive years, taking into account the discussions between the DIRECCTE and the
employer, as well as circumstances such as economic difficulties, on-going restructuring or on-going insolvency proceedings, the DIRECCTE may either:
1) give the Company an extra year to obtain at least 75 points; or 2) sanction the Company with a civil penalty of up to 1% of the Company’s total payroll for the
previous year. If the Company fails to provide the DIRECCTE with the Company’s total revenue, then the penalty will be calculated on the basis of two times
the monthly social security ceiling, per employee and per month. For 2020, the monthly social security ceiling amounts EUR3,428. This penalty also applies
if a Company fails to (i) publish its annual report on the gender pay gap; or (ii) take measures to reduce the gap. Moreover, companies which have benefitted
from the Covid Recovery Plan but which fail to publish their index and its indicators on the Labour Ministry should also be subject to a specific penalty,
established by a decree which has yet to be published.

Yes. The overall score must be published on the company’s website. Companies without a website must inform their employees of the overall score by other
means. Moreover, companies having benefitted from the Covid Recovery Plan will have to publish their gender pay gap index as well as the score obtained
for each indicator on the Labour Ministry’s website, before 31 December 2022. Specifications regarding this new Covid-related publication will be given by a
decree, which has not yet been released.

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GERMANY
DE
>200 / >500
Who is Protected:
Gender (pending expansion to
include DEI)

Remuneration Transparency Act eff. July 1, 2017; Diversity Reporting/Act of Transparency May 2019/DEI Perspective - pending as of 2020 (included as
recognized but not included in PE).

Yes. Employers must assess and/or report on gender pay differences. For employers with at least 200 employees: 1) Individual employees have a right
to request information about the average pay of comparable employees of the opposite gender but only if there are at least 6 employees of the opposite
gender in comparable positions (for data privacy purposes, so that no individual salary data is disclosed); 2) The request can cover information about the
comparable employee’s base salary plus two additional pay components, e.g. bonus, car allowance, etc. For employers with at least 500 employees:
1) “called upon” to implement an internal company evaluation of remuneration system using statistically valid methods; 2) if required to file a management
report, file a report identifying (a) their measures to ensure equality and equal pay and their effects every 3 years (5 years if collective bargaining agreements
are in place), and, if no such measures, justification and (b) statistically disaggregated by gender the average number of employees as well as full time and
part-time employees. If employees’ pay is lower than the remuneration of comparable employees, they can bring a claim for equal payment.

No. 500+ employees “encouraged” to implement regular audit.

No

No. Pending expansion to include DEI (Second Leadership Positions Act January 2021 set minimum diversity quota for female executives for certain large,
listed companies).
Enforcement body:
Federal Labour Court.

Every 3 years or 6 years if Collective Bargaining Agreement in Place (Reporting).

No

Yes. The report has to be published in the Federal Gazette (Bundesanzeiger) and must be made publicly available.

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HONG KONG
HK

None

Future Possibilities - The Sex Discrimination Ordinance (“SDO”) provides that a woman should not be treated less favorably than a man on grounds of her
sex under comparable circumstances in the terms and conditions of employment. Although no specific provision is written in the SDO, the Hong Kong Equal
Opportunities Commission (“EOC”) has issued a non-binding guide on equal pay (“Equal Pay Guide”) specifying that the objective to enforce pay equity
between men and women under the SDO is clear.
HUNGARY
HU

None

In General - The Hungarian Labour Code requires that employers adhere to the general principle of equal remuneration for equal duties which applies to
every employee. No gap should exist, unless justified by reasons connected to the work performance/job duties/seniority/ liability etc.
ICELAND
IS
>25
Who is Protected:
Gender

Amendments to the Gender Equality Act No. 10/2008, eff. 2018.

No

No

Yes: Must be independently certified to pay equal wages for work.

No
Enforcement body:
Directorate of Labour; Centre for Gender Equality.

Every 3 years.

Yes. Noncompliance may lead to fines as well as action by affected employee(s).

No

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INDIA
IN
All
Who is Protected:
Gender

The Equal Remuneration Act, 1976 (ER Act); Code on Wages 2019 (law but not in effect yet).

Yes. Maintain a register in the prescribed form (Form D) with respect to all the workers employed. The form contains details relating to the description of
work, the number of men and women employed, the rate of remuneration paid and the breakdown of the components of the remuneration for labour
inspectors. The Wage Code consolidates the requirement to maintain registers under the Payment of Wages Act 1936, the Minimum Wages Act 1948, the
Payment of Bonus Act 1965 and the ER Act. There may be more clarity on the reporting obligations once the Wage Code is brought into effect.

No


No
Enforcement body:
Equal Remuneration Act Inspectors.

Annual

Yes. Under the ER Act, if an employer fails to comply with the provisions relating to the maintenance of the information, then the employer could be punished
with an imprisonment for 1 month or a fine of INR10,000 or both. If the employer fails to comply with the provisions relating to the recruitment or payment of
remuneration, they can be punished with a fine not less than INR10,000 (which may be extended to INR20,000) or with imprisonment for a term of 3 months
(which may be extended to 1 year) or both. Under the Wage Code, if an employer fails to comply with the provisions relating to the maintenance of records in
the establishment, then the employer will be punishable with a fine of up to INR10,000. Fines could extend to INR50,000 if the employer pays its employees
less than what is due under the Code. Further, if the employer fails to comply with any other provisions of the Code, they can be punished with a fine of up to
INR20,000, and in case of a subsequent offence within 5 years from the date of the commission of the first or subsequent offence, be imprisoned for a term
of up to 1 month and/or with a fine which may go up to INR40,000.

No
INDONESIA
ID

None

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IRELAND
IE
250+ (then reduced to >150 on 2nd
anniversary of the regs and >50 on
Who is Protected:
Gender
the 3rd anniversary of the regs)

Pending: Gender Pay Gap Information Bill 2019; approved by Cabinet March 31, 2021 waiting for President to become law as of July 7, 2021.

No. If go into effect then mandatory reporting and publishing gender pay gap information to apply initially to businesses with 250 or more employees,
reducing to 150 and subsequently 50 over time. Projected to go into effect 2022 if passed. Must set out the difference in average hourly and bonus pay
for men and women, and the number of men and women across a few different pay categories. Report on difference in male and female remuneration
as follows: 1) mean and median hourly remuneration for full-time and part-time employees; 2) mean and median bonus remuneration; 3) percentage of
all employees who have received a bonus or benefits in kind. Additional regulations may be enacted to provide further clarity on: 1) the class of employer,
employee and pay to which the regulations apply; 2) how the remuneration of employees is to be calculated; and 3) the form, manner and frequency in which
information is to be published. Also required to publish, concurrently, the reasons for such differences and the measures (if any) taken or proposed to be
taken by the employer to eliminate or reduce such differences. A central website onto which employers will be required to upload their information will be
established.

No


No
Enforcement body:
Workplace Relations Commission (WRC); Irish Human Rights and Equality Commission (IHREC).

Unknown

No. If go into effect, anticipated that Irish employers that fail to comply with the reporting requirements will, amongst other enforcement mechanisms, face
significant fines.

No. If go into effect, a central website onto which employers will be required to upload their information will be established.

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ISRAEL
IL
518+
Who is Protected:
Gender

Federal Constitutional Law (Bundes-Verfassungsgesetz, B-VG), whose Article 7 amended 1998; Womens Equal Rights Law; Mo. Ann. Stat. § 290.410, et.
Seq).

Yes. Duty to assess and report on gender pay differences. Employers must report the categories according to the types of employees: position and
employee rank, with average pay in each of these categories divided by gender, and by full-time vs. part-time within each category. Additionally, employers
must report the total number of employees by gender who are below the average. In order to close the gap the employer may adopt appropriate measures
(take positive action) with the aim of removing any obstacles to equality between men and women. Employees who believe they have been discriminated
against may also start individual or collective legal action themselves or through the “Counselor for Equal Treatment.”

No

No

No
Enforcement body:
Counselor of Equal Treatment.

Annual

No. There are no specific sanctions; however a non-compliant company may be subject to employee discrimination claims.

Yes. The report needs to be actively published by the company; the manner is not specified, except that it “also” needs to appear on the company’s website.
Internal - The statute also requires an employer to provide relevant information to an employee inquiring about gender pay discrepancies relevant to their
position.

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ITALY
IT
>100
Who is Protected:
Gender

Article 28 of Legislative Decree 198/2006 (Code).

Yes. The employer must draft a report on the situation of male and female personnel in the following areas: 1) Hiring; 2) Training; 3) Professional promotion; 4)
Enrolment level; 5) Changes of category or qualification; 6) Redundancy events; 7) Intervention of wage integration fund; 8) Dismissals; 9) Early retirements
and retirements; and 10) Remuneration actually paid. The report has to be provided, at least once every two years, by 30 April, to the work councils and to
the “Regional Counselors for Equal Treatment.” The report is then reviewed by the Counselors and sent to the “National Counselors for Equal Treatment”, to
the Labour Ministry and the Equal Treatment Department of the Government.

No

No

No
Enforcement body:
Labor Ministry and Equal Treatment Department of Government; Regional Labour Office.

Every 2 years.

Yes. Sanctions for non-compliance: 1) If the employer does not send the report to the persons indicated by the law at least every two years, the Regional
Labour Office may ask the companies to provide the report within 60 days; 2) If the employer does not fulfil this obligation it must pay an administrative
sanction ranging from EUR515.00 up to EUR2,580.00; 3) Where discrimination regarding hiring, professional training, equality treatment for pay, duties and
career and retirement age is proven, the employer must pay an administrative sanction ranging from EUR5,000.00 up to EUR10,000.00; 4) If the employer
does not comply with the court order subsequent to the individual or collective action the sanction is imprisonment for up to 6 months or a fine of up to
EUR50,000.00.

No

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JAPAN
JP
>300
Who is Protected:
Gender

The Labor Standard Act of Japan (Article 4); The Act on the Promotion of Women’s Participation and Advancement in the Workplace.

Yes. Research and understand the company’s (i) rates of newly hired female employees; (ii) the gender gap for years of continuous employment; (iii) working
hours; and (iv) rates of female managers. In addition, these companies have to prepare and submit an action plan based on their research to the Minister of
Health, Labour & Welfare. The plan should include (i) terms of the plan; (ii) targets; (iii) content; (iv) timing. Employers are obliged to report information such
as (i) the percentage of women among all employees, (ii) the percentage of women in managerial positions, or (iii) the percentage of women in executive
positions, and to publish this information in the database of the Ministry of Health, Labor and Welfare. No, employers are not necessarily obliged to correct
the pay gap. However, if an individual employee’s salary is different from that of other employees based solely on the employee’s gender, the employer must
pay the difference in accordance with the Labor Standards Act.

No

No

No
Enforcement body:
Ministry of Health, Labor and Welfare; Will give titles to companies that are recognized to be making proactive efforts in light of the report.

N/A

None

Yes. The employer must submit the report to the Ministry of Health, Labor and Welfare. It does not have to be provided to the employees but it is public.

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LUXEMBOURG
LU
All
Who is Protected:
Gender (Equal Treatment/No
Discrimination)

ICLG - Employment & Labour Laws and Regulations (Labour Code Article L. 245 et seq.; Article L. 614 et seq.)

No. A report is not required but the employer must inform and consult the equal opportunities officer on the status, structure and likely changes in
employment (and employment conditions) in the business. For example, the employer must share (twice a year) gender-based statistics on recruitment,
promotions, transfers, dismissals, pay and training with the staff delegation. While there is no provision explicitly requiring employers to close a pay gap, the
fact that the Labour Code requires gender pay equity, implies an obligation to close such gaps when they occur.

No

No

No
Enforcement body:
The Labour and Mines Inspectorate (Inspection du travail et des mines, or the “ITM”); The Employment Development Agency (Agency pour le development
de employ or “ADEM”): Each responsible for ensuring compliance with pay equity. They may act as an informal mediator in any individual labour dispute
which may arise such as a dispute regarding equal pay (article L. 614-2 of the Labour Code). Regarding companies with staff of more than 15 employees, the
existing staff delegation must appoint an equal opportunities officer among its ranks. The equal opportunities officer is responsible for safeguarding gender
equality in the workplace as regards access to jobs, training and promotion, and pay and working conditions (article L. 245-6 of the Labour Code).

N/A

No. Yes (for discrimination) - Employee may seek legal action and receive damages.

No. Internal - The employer must inform and consult the equal opportunities officer on the status, structure and likely changes in employment (and
employment conditions) in the business. For example, the employer must share (twice a year) gender-based statistics on recruitment, promotions, transfers,
dismissals, pay and training with the staff delegation.
MEXICO
MX

None

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NETHERLANDS
NL

None

In General - Dutch law prevents employers from making a distinction between men and women. Legislation requires that employers adhere to the general
principle of equal treatment of men and women, including for remuneration. An employer is obliged to pay work of equal value equally. Employees with the
same work/function, must therefore receive equal remuneration. Where an employee is of the view that a distinction is made (wrongfully), they can to go to
court
Future Possibilities - A legislative proposal called “Equal Pay for Women and Men” was introduced in 2019 and is pending as of September 2020 in the
House of Representatives. This legislation proposes that companies with more than 50 employees are obliged to apply for a certificate evidencing equal
pay between men and women in the company. In order to receive this certificate, companies must provide information to the organization that will issue
the certificates on anonymous gross salary per position and standard data on their employees. If the companies meet the (yet to be disclosed) standards,
the company receives the certificate as proof that women and men are paid equally. There will be a public register listing the companies that have been
granted a certificate and those whose certificates have been refused, suspended or revoked. Upon request of employees, companies must provide access
to anonymous data on the remuneration of other employees performing similar work in the company. Under this proposal, companies must also provide
information in their annual report on the extent of differences in remuneration between female and male employees. If there is a gender pay gap, it should be
explained and accounted for in the report together with how the differences in remuneration will be reduced.

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NORWAY
NO
>20
Who is Protected:
Gender

The Gender Equality and Anti Discrimination Act.

Yes. All employers are required to take active, targeted and systematic steps to promote equality and this includes addressing the topic of salary. All
public employers and private undertakings with more than 50 employees or, for private undertakings with more than 20 employees, where employees’
representatives request it, are required to report extensively on actions they are taking to battle discrimination. This includes an obligation to report on
salary levels and the use of part-time employees, categorized by gender. The reports, including the report on salary levels (in anonymized form), must be
published in the undertaking’s annual report or in another public document. The general report must be published annually and this includes a report on
the actual situation with regard to gender equality in their operation. However, the specific requirement to report on salary levels and the use of part-time
employees only requires reporting every second year. Employers that are covered by the legal duty to report on gender equality must report annually on
the actual situation with regard to gender equality in their operation. The report must also include a description of measures that have been implemented
to improve equality as well as any planned measures. The employer must include information that is designed to identify unintended and undesirable
differences between men and women in the business. The employer must report on its gender ratio, preferably by percentage, in relation to both wages and
employment levels. Employers who are required to report on gender equality are also under a duty to actively work to achieve gender equality, including
gender pay equality.

No

No

No
Enforcement body:
The Anti-Discrimination Tribunal.

Annual

Yes. The Anti-Discrimination Tribunal has authority to enforce the legal obligation to report on gender pay. The Tribunal may order the remediation of an
employer’s report. In the event that the employer breaches the deadline for complying with an order, the Tribunal may make an administrative decision and
impose a fine to ensure implementation of the order. The fine can take the form of a lump-sum fine or a fine which accrues daily. Non-compliance can also
result in reputational risk. The following are considered serious administrative offences: (i) failure to present an evaluation plan; (ii) non-implementation of the
evaluation plan; (iii) non-communication of the results derived from the implementation of the evaluation plan to the Authority for Working Conditions. These
offences may result in fines for the employer. Complementary sanctions, (e.g. deprivation of the right to participate in public bids or tenders) may also be
imposed.

Yes. The report must be filed, together with the annual report, at the Public Accounting Registry; this means that everyone can access it upon request. If the
employer is not required by law to file its annual report, the equality report must still be made publicly available, for example on the company’s website.
PHILIPPINES
PH

None

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POLAND
PL

None

In General - Employers are required to observe a general statutory rule of equal treatment, obliging them to grant equal pay to employees performing
the same work or work of equal value. However, there are no specific tools allowing the Polish authorities to monitor gender pay differences. In general,
employees whose terms of remuneration have been established to be in breach of the equal treatment rule are entitled to demand compensation from
their employer. The compensation cannot be lower than the statutory Polish minimum wage (in 2021 PLN2800) but the law does not specify the maximum
amount of compensation. The Supreme Court has confirmed that the compensation should be proportionate to the employer’s breach as well as acting as a
deterrent. In practice, the affected employee may demand the difference between their current remuneration and the remuneration received by employees
in comparable positions. In addition, a labour court can decide on the level of remuneration applicable to the employee in the future. Moreover, the Polish
government has prepared a draft amendment to the Labour Code which, in the definition of mobbing, adds the issue of the gender gap. As of February
2021, the bill is in Parliament. At this stage it is difficult to estimate when it will come into force.

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PORTUGAL
PT
50+ (as of 8/21/21)
Who is Protected:
Gender

Law No. 60/2018 amending Law No. 10/2001.

Yes, if triggered. There is no general legal duty for an employer to actively assess or report gender pay differences. However, a duty may be triggered by two
circumstances: (i) a notification from the Authority for Working Conditions on remuneration differences (“evaluation plan”); (ii) following a request issued by
an employee or a trade union representative to CITE (Commission for Equality in Labour and Employment), for the latter to issue an opinion on the existence
of gender pay discrimination (“procedure for assessing the existence of pay discrimination”). Evaluation plan: the employer must present an evaluation
plan of the renumeration differences within 120 days. Procedure for assessing the existence of pay discrimination: CITE will notify the employer to, within
30 days: 1) state its position; 2) provide information on its remuneration policy; and 3) provide information on the criteria used to calculate the remuneration
of the claimant and the employees of the other gender in relation to whom the claimant considers to be discriminated against. Evaluation Plan: After the
presentation of the plan, the employer has a period of 12 months to implement it, and at the end of that period the employer must communicate to the
Authority for Working Conditions the results, justifying the remuneration differences that remain and showing that they corrected the differences that were
proved to be unjustified. Remuneration differences that are not justified by the employer are presumed to be discriminatory. Procedure for assessing the
existence of pay discrimination: After receiving the requested information from the employer, CITE will have 60 days to notify the employer, the employee
and the trade union representative of its technical proposal. If the technical proposal issued by CITE considers that there are indications of discrimination,
the employer will be notified to justify these indications or to present the corrective measures to be adopted within 180 days. After the 180-day period, CITE
will have 60 days to issue and notify the employer, the employee and the Authority for working Conditions of its final opinion. Remuneration differences that
are not justified by the employer are presumed to be discriminatory.

No

No

No
Enforcement body:
Authority for Working Conditions; Commission for Equality in Labour and Employment.

Only when triggered to report.

N/A

Yes. The gender pay report is drafted and published by the Ministry of Labour, Solidarity and Social Security’s Strategy and Planning Office with the
information companies provide in the Single Report which is a general compliance obligation Internal - The report only has to be provided to employee reps
in the procedure for assessing the existence of pay discrimination.
RUSSIA
RU

None

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SINGAPORE
SG

None

Future Possibilities - “Conversations on Women Development” aim of identifying and tackling issues concerning women is a movement toward greater
gender equality.

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SOUTH AFRICA
ZA
>50
Who is Protected:
Gender

Employment Equity Act 1998 (EEA); There is an Employment Equity Act Amendment Bill which has been tabled in Parliament but has not been passed as
yet (proposes some significant amendments to the EEA which may increase the level of enforcement in that certain employers will need a certificate of
compliance stating that they have complied with their obligations in terms of the EEA in order to conclude an agreement with any organ of state for the
provision of supplies or services).

Yes. A designated employer is obliged to prepare and implement an employment equity plan setting out numerical goals and the measures that will be
taken to achieve equitable representation of people from designated groups across all occupational levels. In addition, on an annual basis every designated
employer is required to submit an Income Differential Statement (EEA4) to the Employment Conditions Commission setting out the total remuneration and
benefits per each occupational level of the employer’s workforce. This must be broken down by race and gender, but not per individual employee. The EEA4
must also include the average remuneration for the top 10% of earners, the bottom 10% of earners and the median remuneration in the organization. Where
disproportionate income differentials are reflected in the statement, a designated employer must identify the reason for the differentials and take measures
to progressively reduce such differentials. In addition, the EEA requires every employer (and not just designated employers) to take steps to promote
equal opportunity in the workplace by eliminating unfair discrimination in any employment policy or practice. No person may unfairly discriminate against
an employee on any protected groups, which includes gender. Furthermore, section 6(4) of the EEA provides that a difference in terms and conditions
of employment between employees of the same employer performing the same or substantially the same work or work of equal value that is directly
or indirectly based on one of the abovementioned grounds, including gender, is unfair discrimination. A designated employer must submit an Income
Differential Statement using the EEA4 form to the Employment Conditions Commission on an annual basis setting out the total remuneration and benefits
per each occupational level of the employer’s workforce. This must also be broken down per race and gender but it is not broken down per individual
employee. The EEA4 must also include the average remuneration for the top 10% of earners, the bottom 10% of earners and the median remuneration
in the organization. A designated employer must also have an employment equity plan in place and on file and submit an EEA2 form to the Department
of Employment and Labor on an annual basis setting out the demographics of the workforce and the numerical goals of the organization to achieve
employment equity in the workplace..

No

No

No
Enforcement body:
N/A

N/A

Yes. In the event of disproportionate income differentials or unfair discrimination a designated employer must take measures to progressively reduce such
differentials subject to guidance by the Minister, such as collective bargaining, or applying norms and benchmarks set by the Employment Conditions
Commission. This should also be addressed in the employment equity plan. Furthermore, if the employer does not take steps to close the gap then there
may be a risk of employees instituting an equal pay for work of equal value claim in terms of section 6(4) of the EEA if the employee can demonstrate that
the reason for the unequal pay is unfair discrimination on the basis of the grounds listed in the EEA or any other arbitrary ground. The government does
not typically take action if pay equity is not achieved but this may change over time, particularly as there are proposals that a designated employer would
only get a certificate of compliance if it complies fully with employment equity laws. Given the fact that there are no quotas, there are currently no fines/
penalties if a “designated employer” does not achieve the numerical goals and targets set out in its employment equity plan. However, fines/sanctions may
be imposed if a “designated employer” does not have an employment equity plan in place and/or does not submit its employment equity reports each year.
The maximum fines/sanctions that may be imposed increase depending on whether or not there have been previous contraventions by the employer and
in certain instances are turnover related. In the case of a failure by a “designated employer” to have an employment equity plan or to submit employment
equity reports the maximum fine for a first offence is the greater of ZAR1,500,000 or 2% of the employer’s turnover. Depending on whether there are multiple
offences, this can increase to the greater of ZAR2,700,000 or 10% of the employer’s turnover. For other contraventions of the EEA the maximum fine is
currently ZAR2,700,000. There is also a risk of employees instituting claims against the employer for equal pay for work of equal value or on the basis of unfair
discrimination on one of the listed grounds. The court has wide ranging powers and may make any order that is just and equitable in the circumstances,
including the award of compensation or uncapped damages.

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SOUTH AFRICA, continued

No. The Income Differential Statement does not have to be published. Every designated employer is required to submit an Income Differential Statement
(EEA4) to the Employment Conditions Commission setting out the remuneration and benefits per each occupational level of the employer’s workforce. This
must also be broken down per race and gender. The EEA 2 form (but not the Income Differential Statement reflected in the EEA4 form) that is submitted
to the Department of Labour is a public document and a copy may be requested by a member of the public by completing and submitting the required
forms. The Regulations to the EEA provide that the EEA2 form is a public document and a copy may be requested by the public by submitting the required
form to the department of Labour. It expressly excludes the Income Differential Statement (EEA4) from this provision. Section 27 of the EEA provides that
the Employment Conditions Commission may not disclose any information pertaining to individual employees and employers, but parties to a collective
bargaining process may request information in the Income Differential Statement for collective bargaining purposes.
SOUTH KOREA
KR

None

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SPAIN
ES
50 or +
Who is Protected:
Gender

Royal Decrees eff. 2019; Royal Decree 901/2020 of 14 Oct 2020; Royal Decree 902/2020.

Yes. Develop and release gender equality plans which include pay equity audits. Since March 2019, employers have been required to keep a register of
their employees’ salaries, broken down by a number of categories including sex and professional group. The register must include the average salary and
salary supplements, plus non-salary items. Employers with at least 50 employees must provide an explanation in the salary register if any wage paid to one
gender is 25% higher than that paid to the opposite gender and also provide evidence that it does not relate to reasons relating to sex. The Workers’ Statute
also states that employers must pay an equal salary for the rendering of equal services without differences based on gender (or any other discriminatory
grounds). Any discrimination in employment conditions (including pay and application of the salary registry) may be sanctioned with an administrative fine
up to EUR187,515. Additionally, Royal Decree 902/2020 has established an obligation for certain companies (those obliged to execute an Equality Plan,
which affects employers with 50 or more employees), to carry out a remuneration audit that is part of the mandatory content of the Equality Plan. If the
registry shows a difference of over 25% in the mean salary between men and women, companies are obliged to provide in the salary registry the grounds
for this difference (that should not be related to the employee’s sex). Royal Decree 901/2020 has further developed the regulation and development of
Equality Plans within companies. Amongst other things, the Equality Plan must include information on remuneration (the remuneration audit), and it must
be registered in a newly created Registry of Equality Plans. Failure to draw up an Equality Plan is a serious administrative offence with penalties for non-
compliance ranging between EUR626 – 6,250 and may even prevent access to tenders with the Public Administration. Other sanctions such as loss of
Social Security discounts or bonifications may also apply. Although companies with over 50 employees are obliged to produce an Equality Plan, companies
with between 50 and 100 employees have until March 2022 to comply with this obligation. For those companies with an Equality Plan in force it is mandatory
to adapt it to the new regulations by March 2022.

Yes

No

No
Enforcement body:
Ministry of Health, Labor and Welfare. Will give titles to companies that are recognized to be making proactive efforts in light of the report.

Anytime, but max 4 years.

Yes. Noncompliance may lead to fines as well as legal action by affected employee(s). Noncompliance with the salary registry or discrimination derived from
not applying equal working conditions can result in the imposition of administrative fines of up to EUR187,515 in the worst case scenario.

No. Internal - Has to remain available for the employee representatives and the Labour Inspectorate. The remuneration audit must be included in the Equality
Plan for companies obliged to have one. The information contained in the salary registry is available for the employee representatives and employees
can access that information through their representatives. If there are no employee representatives within the company, the employees are entitled to be
provided with information related to the salary registry but limited to the average differences in percentages between women and men.

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SWEDEN
SE
>10
Who is Protected:
Gender

Swedish Discrimination Act.

Yes. Under these rules, employers with at least 10 employees are obliged to conduct an annual review of their applied practice in relation to salary and other
employment conditions. The result of this review must be presented in writing and analyzed with regards to e.g. existing salary differences between men
and women who are performing the same or equivalent work or with regards to professions that are typically dominated by women. Using this analysis, the
employer must then assess whether existing salary differences have a direct or indirect connection to gender. Examples of practical issues that follow from
this kind of regulation could be difficulties in identifying types of work that are comparable and assessing whether a certain profession is to be deemed to
be dominated by women. However, the main practical issue in Sweden with respect to these rules is that there is a wide-spread lack of awareness amongst
employers in general about their obligations in this regard. If the pay gap cannot be reasonably explained by other reasons, such as education and skills for
instance, the employer is under an obligation to close the gap.

No

No

No
Enforcement body:
N/A

Annual

The relevant authorities – The Equal Opportunities Ombudsman – (Sw; Diskrimineringsombudsmannen) may conduct inspections and decide on liquidated
damages and fines.

No. But the local union rep will have access to the report.

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SWITZERLAND
CH
100+
Who is Protected:
Gender

Amendments to Equality Act, eff. July 1, 2020.

Yes. Conduct an internal gender pay gap analysis. The results must be verified by an independent body and communicated to the employees and
shareholders (if a listed company). If the analysis shows that pay equality has been maintained no further analysis is necessary. Otherwise, it must be
repeated every 4 years.

No

No

No
Enforcement body:
Cantonal Courts.

Every 4 years.

No

No
TAIWAN
TW

None
UKRAINE
UA

None

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UNITED ARAB EMIRATES (UAE)

AE

None

In General - The Federal UAE Labour Law of 1980 (“Labour Law”) states that where a woman is performing work of an ‘equal value’ to that performed by
a male counterpart she should receive the same remuneration; however employers’ compliance with this provision is not monitored. Future Possibilities -
Expect legislative amendments in relation to gender equality.
UNITED Employee Size Threshold:

>250
Who is Protected:
Gender (considering expanding to
KINGDOM
GB
include race and ethnicity based pay
gaps)

Equality Act 2010 Regulations eff. 2017.

Yes. Annual pay gap report must be produced, signed by a director (or equivalent) of the entity, published on their UK website and reported to government
(on the 5th of April ). The report must show: 1) overall mean gender pay gap for full-pay employees; 2) overall median gender pay gap for full-pay employees;
3) mean bonus pay gender gap over past 12 months; 4) median bonus gender gap over past 12 months; 5) proportion of male and female employees who
receive bonus; 6) proportions of male and female full-pay employees in each pay quartile band. No data on actual individual pay rates is required to be
disclosed – just the percentage differences/ratios. If a pay gap is identified, there is no duty to take steps to close the gap.

No

No

No. Maybe in the near future.
Enforcement body:
Equality and Human Rights Commission (EHRC).

Annually

No. There are no provisions for legal sanctions/fines in the legislation itself, but the Equality and Human Rights Commission (EHRC) considers it has the
power to take enforcement action on the basis that a failure to comply would be an ‘unlawful act’ under the Equality Act 2010. The EHRC has published its
enforcement strategy which comprises writing to the employer in the first instance, followed by an investigation and ultimately the issuing of an unlawful act
notice and the application for a court order in the event of continuous non-compliance. The EHRC has written to a number of employers about failures to
report and has previously commenced investigations into non-compliant organizations. Reporting obligations suspended in 2020 due to pandemic. In 2021
given 6 month extension to file no later than October 5, 2021.

Yes. Must publish report on the company’s UK website and the employer must retain the information online for three years. It must also be published on
the Government website, with the name of the director. Internal - No obligation to give report to employees or reps unless under separate duty in collective
agreement.

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50 State Pay Equity Laws Breakdown

ALABAMA
AL
Who is Covered:
All employers
Who is Protected:
Gender, race
Law Citation:
Clarke-Figures Equal Pay Act (CFEPA) effective September 1, 2019.
Provisions:
Prohibits an employer from paying an employee less than another employee of a different race or sex for equal work.
What type of work must be compared?:

Equal work on jobs their performance of which requires equal skill, effort, and responsibility, and which are performed under similar working conditions.
What is the Statue of Limitations?:

2 years.
May Employers ask about salary history (state v. local)?:

While there is no outright ban, employers may not refuse to interview, hire, promote, or employ an applicant for employment, or retaliate against an applicant
because the applicant does not provide wage history. Wage history means the wages paid to an applicant for employment by the applicant’s current or
former employer.
Other pay equity related obligations:

N/A
ALASKA
AK
Who is Covered:
All employers
Who is Protected:
Gender
Law Citation:
Employment Discrimination Act, Alaska Stat. Ann. § 18.80.220(a)(5).
Provisions:
Employers may not discriminate in the payment of wages between sexes or employ a woman at pay rate less than what a man gets for work of comparable
character or work of the same type in the same locality.

Work of comparable character or work in the same operation, business, or type of work in the same locality.

Not addressed.

Not addressed.

N/A

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ARIZONA
AZ
Who is Covered:
All employers
Who is Protected:
Gender
Law Citation:
Equal Wages, Ariz. Rev. Stat. Ann. § 23-340, 341.
Provisions:
Requires employers to pay wage rates equal to the rates paid to the opposite sex. Employees must work in the same establishment and have the same work
classification. They must also have the same skill, effort, responsibility and working conditions. Provides employer liability for damages.

Same quantity and quality of the same classification of work.

6 months.

Not addressed.

N/A
ARKANSAS
AR
Who is Covered:
All employers
Who is Protected:
Gender
Law Citation:
Wage Discrimination, Ark. Code Ann. § 11-4-601, et. seq.
Provisions:
Employers may not discriminate in the payment of wages between sexes or employ a woman at pay rate less than what a man gets for work of comparable
character or work of the same type in the same location. Provides employer liability for damages.

Comparable work.

Within 2 years of the accural of the wages.

Not addressed.
N/A

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CALIFORNIA
CA
Who is Covered:
All employers
Who is Protected:
Gender, race and ethnicity
Law Citation:
Equal Pay Act, Cal. Labor Code § 1197.5.
Provisions:
Employers may not discriminate in the payment of wages between sexes or employ a woman at pay rate less than what a man gets for substantially
similar work (skills, effort, responsibility, and similar working conditions). Retaliation against an employee who files a complaint is illegal. It’s also illegal
for an employer to prohibit employees from talking about their or their co-workers’ wages. Provides a cause of action to sue for damages. Employers
are prohibited from asking for an applicants’ salary history and are required to supply pay scales upon an applicant’s request. San Francisco has a city
ordinance that further prohibits employers from disclosing a current or former employee’s salary information without their consent.

Substantially similar work, when viewed as a composite of skill, effort, and responsibility, and performed under similar working conditions.

2 years from the date of the violation (each paycheck counts as a violation); 3 years if willful.

No. Unless offered voluntarily and without prompting, employers may not seek an applicant’s salary history or rely on it to determine whether to offer
employment or what salary to offer. Prior salary will not justify disparities in compensation.

CA SB 973, eff. 1/1/21 (Pay Data Reporting): Pay data reporting to the Department of Fair Employment and Housing (DFEH) required by all private employers
with 100+ employees and required to file EEO1 reporting.
COLORADO
Who is Covered: Who is Protected:
All employers Gender and in combination with protected class
CO (disability, race, creed, color, sex, sexual orientation,
religion, age, national origin, or ancestry)
Law Citation:
Equal Pay for Equal Work Act - Wage Equality Regardless of Sex, Colo. Rev. Stat. § 8-5-102, et. seq.
Provisions:
Employers are prohibited from paying an employee of a different sex less for “substantially similar” work. (Prohibits discrimination on the basis of sex, or
on the basis of sex combined with any other protected status, by paying an employee of one sex a wage rate less than the rate paid to an employee of a
different sex for substantially similar work, regardless of job title, based on skill, effort, and responsibility). It is forbidden to ask about or rely on an applicant’s
salary history, to restrict employees from discussing their salary, or to retaliate against an employee for failing to disclose their salary history. Provides
employer liability for damages.

Substantially similar work.

1 year to file a complaint with state DOL; 2 years from date they learned of the violation.

No. Employers may not discriminate in employment based on salary history. The Act further prohibits employers from inquiring about a prospective
employee’s wage history or from relying on the wage history to determine a wage rate. Employers are prohibited from discriminating or retaliating against
a prospective employee for failing to disclose such wage history. Employers also may not rely on prior wage history to justify an disparity in wages. The law
also has unique requirements to post compensation on job postings and provide notice of promotional opportunities.

CO SB 19-805 eff. 1/1/21 (Safe Harbor Protections for employers): Safe Harbor protections from liquidated damages for employers that can show good faith
effort to complete a thorough and comprehensive pay audit of its workforce with the goal of remediating unlawful disparities within 2 years before suit is
filed.

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CONNECTICUT
CT
Who is Covered:
All employers
Who is Protected:
Gender
Law Citation:
Discrimination in Compensation on the Basis of Sex, Conn. Gen. Stat. Ann. §31-75, et. seq.
Provisions:
Employers may not discriminate in the payment of wages based solely on the sex of the employee. Employers can’t ask about an applicant’s pay history,
unless it was voluntarily offered. Provides employer liability for damages.

Equal work on jobs the performance of which requires equal skill, effort and responsibility, and which are performed under similar working conditions.

Two years after act or within 3 if violation is intentional or committed with reckless indifference.

No. Unless a prospective employee has voluntarily disclosed such information, or unless the request is pursuant to any federal or state law that specifically
authorizes the disclosure or verification. The law does not prohibit an employer from inquiring about components of a prospective employee’s
compensation structure, so long as employer does not inquire about the value of the elements of such compensation structure.

N/A
DC
DISTRICT OF COLUMBIA
Who is Covered:
All employers
Who is Protected:
There is no equal pay law. There is a general wage
discrimination law - pay discrimination prohibited under
nondiscrimination statute
Law Citation:
No Equal Pay Law, Employment Discrimination Law, D.C. Code Ann. § 2-1402, et. seq.
Provisions:
Washington D.C. doesn’t have a specific equal pay law. They have a blanket employment discrimination law that prohibits wage discrimination based on
protected class status.

No law is currently in place at this time.


Not addressed.

CO SB 19-805 eff. 1/1/21 (Safe Harbor Protections for employers): Safe Harbor protections from liquidated damages for employers that can show good
faith effort to complete a thorough and comprehensive pay audit of its workforce with the goal of remediating unlawful disparities within 2 years before suit
is filed.

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DELAWARE
DE
Who is Covered:
All employers
Who is Protected:
Gender
Law Citation:
Wage Payment and Collection Act, 19 Del. Code Ann. § 1107(a).
Provisions:
Employers may not discriminate in the payment of wages between sexes or employ a woman at pay rate less than what a man gets for substantially similar
work (skills, effort, responsibility, and similar working conditions). Employers are prohibited from screening an applicant based on past compensation and
can’t ask about salary history. They can confirm salary after an offer has been extended. Provides a cause of action to sue for damages.

Equal work that requires equal skill, effort, and responsibility under similar working conditions in the same workplace.

Not addressed within equal pay law.

No. Employers cannot seek the compensation history of an applicant or seek the same from the applicant’s current or prior employer prior to offer
acceptance (after offer acceptance, may request only for purposes of confirming compensation history). Employers cannot screen an applicant based on
their compensation history, including requiring that compensation history meets minimum or maximum criteria.

N/A
FLORIDA
FL
Who is Covered:
Private employers with
Who is Protected:
Sex
2+ employees
Law Citation:
Equal Pay, Fla. Stat. Ann. § 448.07.
Provisions:
work (skills, effort, responsibility, and similar working conditions). Provides a cause of action to sue for damages.

Equal work requiring equal skill, effort, and responsibility, performed under similar working conditions.

Within 6 months after termination of employment.

Not addressed.

N/A

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GEORGIA
GA
Who is Covered:
Private employers with 10+ employees/Public
Who is Protected:
Sex
employers
Law Citation:
Sex Discrimination in Employment, Ga. Code Ann. § 34-5-3, et. seq.
Provisions:
work (skills, effort, responsibility, and similar working conditions). Provides a cause of action to sue for damages.

Equal work requiring equal skill, effort, and responsibility, performed under similar working conditions.

One year after the cause of action accrues.

Not addressed, but City agencies in Atlanta can’t ask for salary history on employment applications, in interviews or in employment screenings.

N/A
HAWAII
HI
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Equal pay; sex discrimination, Haw. Rev. Stat. § 378-2.3, -5. Wage Discrimination prohibited, Haw. Rev. Stat. § 387-4.
Provisions:
work (skills, effort, responsibility, and similar working conditions). Provides a cause of action to sue for damages. Employers can’t ask about an applicant’s
pay history, unless it was voluntarily offered. Employers can’t discriminate in the payment of wages between people of different race, religion or sex.

Equal work on jobs the performance of which requires equal skill, effort, and responsibility, and that are performed under similar working conditions.

Employee must file complaint with Human Rights Commission within 180 days.

No. Unless offered voluntarily and without prompting, employers may not inquire about, search public records for, or rely on salary history of applicants in the
hiring process. Employer may engage in discussions (without inquiry about salary history) about salary or benefit expectations. If applicant voluntarily and
without prompting discloses salary history, employer may consider the salary history and may verify such history.

N/A

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IDAHO
ID
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Discriminatory Wage Rates Based on Sex, Idaho Code § 44-1701, et. seq.
Provisions:
work (skills, effort, responsibility, and similar working conditions). Provides a cause of action to sue.

Comparable work on jobs that have comparable requirements relating to skill, effort, and responsibility.


Not addressed.

N/A
ILLINOIS
IL
Who is Covered:
Equal Wage and Equal Pay Acts: Private employers
with 6+ employees and Public employers/ Wages
Who is Protected:
Sex, African American
of Women and Minors: Private employers with 4+

employees and Public employers/ Executive Orders:
Public employers only
Law Citation:
Equal Wage Act, 820 Ill. Comp. Stat. 110, 1, et. seq. Equal Pay Act of 2003, 820 Ill. Comp. Stat. 112/1, et. seq. Wages of Women and Minors Act, 820 Ill. Comp.
Stat. 125/0.01, et. seq. Ill. Executive Order 2019-02. Executive Order No. 2018-1 Reaffirmation of commitment to gender pay equality.
Provisions:
Creates penalty for wage discrimination. Employers can’t discriminate in the payment of wages between sexes or employ a woman at pay rate less than
what a man gets for substantially similar work (skills, effort, responsibility, and similar working conditions). Provides cause of action to sue for damages.
Prohibits employing women and minors at an oppressive or unreasonable wage rate. Provides a cause of action to sue for damages. State offices can’t ask
for salary history on employment applications, in interviews or in employment screenings. City of Chicago departments may not ask for applicants’ salary
histories.

Same or substantially similar work on jobs the performance of which requires equal skill, effort, and responsibility, and which are performed under similar
working conditions.

All complaints shall be filed with the state Department of Labor within one year from the date of the underpayment. Civil actions shall be brought within 5
years from the date of underpayment.

No. Employers are prohibited from (1) screening job applicants based on their wage or salary history; (2) requiring that an applicant’s prior wages satisfy
minimum or maximum criteria; and (3) requesting or requiring as a condition of being interviewed or as a condition of continuing to be considered for an
offer of employment that an applicant disclose prior wages or salary. Unless a matter of public record or if the job applicant is a current employee, employers
are also prohibited from seeking the salary, including benefits or other compensation or salary history, of a job applicant from any current or former
employer. However, an employer will not violate the statute when a job applicant voluntarily and without prompting discloses such information, provided the
employer does not consider or rely on the voluntary disclosures as a factor in potential employment, compensation, or other benefits. Employers are not
barred from engaging in discussions with an applicant about his/her expectations with respect to wage or salary, benefits, and other compensation.

SB 1480, enacted on March 23, 2021 and amended SB 1847 on June 25, 2021, amends the Illinois Equal Pay Act to require private employers with more than
100 employees to obtain an “Equal Pay Registration Certificate” from the Illinois Department of Labor (IDOL) by filing an application with various extensive
disclosures and certifications, and recertify every two years thereafter. SB 1480 also amends the Illinois Business Corporation Act to require corporations to
submit workforce gender and racial demographics data, which will then be published by the Illinois Secretary of State within 90 days.

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INDIANA
IN
Who is Covered:
Who is Protected:
Sex
2+ employees
Law Citation:
Minimum Wages: Rates; Discrimination, Ind. Code Ann. §22-2-2-4(d), et. seq.
Provisions:
work (skills, effort, responsibility, and similar working conditions). Provides a cause of action to sue. Adopts a state policy of wage non-discrimination
between the sexes.

Equal work on jobs the performance of which requires equal skill, effort, and responsibility, and which are performed under similar working conditions.

3 years after the cause of action arises.

Not addressed.

N/A
IOWA
IO
Who is Covered:
All employees
Who is Protected:
For state employers: Sex/ For all employers: Age, race,
creed, color, sex, sexual orientation, gender identity,
national origin, religion, or disability
Law Citation:
Compensation based on comparable worth, Iowa Code Ann. § 70A.18. Wage discrimination in employment, Iowa Code Ann § 216.6A.
Provisions:
Policy of wage non-discrimination between the sexes. Employers or agent of any employer can’t pay lower wages to any employee who is employed
within the same establishment for equal work because of age, race, creed, color, sex, sexual orientation, gender identity, national origin, religion, or disability.
Provides cause of action to sue for damages.

For state employers: Comparable as measured by the composite of the skill, effort, responsibility, and working conditions normally required in the
performance of work. For all employers: Equal work on jobs which require equal skill, effort, and responsibility, and which are performed under similar
working conditions.

Typically employee must file a charge within 300 days after the alleged unlawful practice.

Not addressed.

N/A

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KANSAS
KS
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Discrimination in payment of wages, Kan. Stat. Ann. 44-1205, et. seq.
Provisions:
Employers can’t discriminate in the payment of wages between sexes or employ a woman at pay rate less than what a man gets for substantially similar work
(skills, effort, responsibility, and similar working conditions). Provides a cause of action to sue.

Work on jobs requiring equal skill, effort, and responsibility performed under similar working conditions.


Not addressed.

N/A
KENTUCKY
KY
Who is Covered:
Private employers with 2+ employees/
Who is Protected:
Sex
Public employers
Law Citation:
Wage Discrimination Because of Sex, Ky. Rev. Stat. § 337.420, et. seq.
Provisions:
Comparable work on jobs that have comparable requirements relating to skill, effort and responsibility.


6 months.

Louisville/Jefferson County Metro agencies are prohibited from asking about an applicant’s salary history. Ordinance No. 066, Series 2018.

N/A

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LOUISIANA
Who is Covered: Who is Protected:
Public employers The state equal pay act only applies to public employers.
LA There is a general wage discrimination law that applies
to all employers and prohibits sex discrimination.
Law Citation:
Louisiana Equal Pay for Women Act, La. Rev. Stat. Ann. § 23:661, et. seq. Employment discrimination law, La. Rev. Stat. Ann. § 23:301, et. seq.
Provisions:
Prohibits wage discrimination based on sex in state employment. Provides for employer liability for damages. Louisiana has an anti-discrimination law that
includes prohibition of wage discrimination based on sex. New Orleans city agencies are prohibited from asking about an applicant’s salary history.

Public employers: Same or substantially similar work on jobs that require equal skill, education, and responsibility that are performed under similar working
conditions including the time worked in that position. All employers: Jobs that require equal skill, effort, and responsibility and are performed under similar
working conditions.

Public employers: 1 year, with tolling provisions.

New Orleans city agencies are prohibited from asking about an applicant’s salary history.

N/A
MAINE
ME
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Equal Pay, Me. Rev. Stat. Ann. Tit. 26 § 628, Sec. 1. 5 MRSA §4577.
Provisions:
work (skills, effort, responsibility, and similar working conditions). Employers can’t ask about a prospective employee’s pay history until after a job offer has
been negotiated.


Not addressed within equal pay law

No. Employers may not ask about a prospective employee’s pay history until after a job offer has been negotiated including compensation terms has been
presented. In addition, employers may not directly ask a candidate’s current or former employer for salary information or stop current employees from
discussing their own or another employee’s wages. Employers can confirm a candidate’s past pay if the candidate voluntarily discloses it, and the law does
not apply if an employer “inquires about compensation history pursuant to any federal or state law that specifically requires the disclosure or verification of
compensation history for employment purposes.”

N/A

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MARYLAND
MD
Who is Covered:
All employers
Who is Protected:
Sex, gender identity
Law Citation:
Equal Pay for Equal Work, Md. Labor and Employment Code Ann. § 3-301, et. seq.
Provisions:
Employers may not discriminate in the payment of wages based on sex or gender identity for substantially similar work (skills, effort, responsibility, and
similar working conditions). They’re also prohibited from providing less favorable employment opportunities based on sex or gender identity. Employers are
prohibited from requesting or making a decision based on an applicant’s salary history. Employers are required—upon request— to provide employees with
the wage range for the job applied for. Provides cause of action to sue for damages.

Work of comparable character or work in the same operation, in the same business, or of the same type.

3 years after the employee receives wages paid on the termination of employment.

No. Employers are prohibited from requesting or making a decision based on an applicant’s salary history. Employers are required—upon request— to
provide employees with the wage range for the job applied for. Employers are prohibited from retaliating against or refusing to interview, hire, or employ any
job applicant who either (a) did not provide wage history on a job application, or (b) who requested information about the wage range for the job to which
the applicant applied. Employers also will be prohibited from relying on the applicant’s wage history as a way to screen job applicants for the position, or
when determining the wages for the applicant if that person is hired. Employers are further prohibited from seeking the wage history of an applicant either
orally, in writing, or through another employee, an agent, or from the applicant’s current or former employer. However, after an applicant has received an
initial offer of employment and that offer includes a specific compensation figure, an employer may rely on any wage history voluntarily provided by the
applicant to support a wage offer higher than the initial wage offer and seek to confirm the wage history voluntarily provided by the applicant to support
the higher wage offer. These additional exceptions, however, are subject to the additional restriction that the higher wage may not create a pay differential
based on sex and/or gender identity.

N/A
MASSACHUSETTS
MA
Who is Covered:
All employers
Who is Protected:
Gender
Law Citation:
Equal Pay Act, Ann. Laws of Mass. Gen. Laws Ch. 149, § 105A.
Provisions:
been negotiated.

Comparable work, defined as work that is substantially similar in that it requires substantially similar skill, effort, and responsibility and is performed under
similar working conditions; provided however, that a job title or job description alone shall not determine comparability.

3 years, each pay check is violation.

No. Employers may not seek salary history from a prospective employee or current or former employer before an offer. If a prospective employee has
voluntarily disclosed salary history information, the employer can confirm prior wages or salary or permit a prospective employee to confirm prior wages or
salary. Cannot require that prior wage or salary history meet certain criteria. Prior wages are not a defense to equal pay complaint.

MEPA amended 7/1/18 affords protections for employers within the previous 3 years and before the lawsuit filed if voluntarily conducted a good faith,
reasonable self-evaluation (reasonable in detail and scope) of their pay practices and made reasonable progress towards eliminating any unlawful gender-
based pay gaps the self-evaluation revealed can bypass damages and liquid damages (double damages) within reasonable amount of time.

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MICHIGAN
MI
Who is Covered:
Unfair Discrim Law: Private employers and
Public employers/ Workforce Opportunity
Who is Protected:
Sex
Wage Act: Private companies with 2+

employee
Law Citation:
Unfair Discrimination, Restraint of Trade and Trusts Law, Mich. Comp. Laws Ann. § 750.556. Workforce Opportunity Wage Act, Mich. Comp. Laws Ann. §
408.423.
Provisions:
Any employer that discriminates in the payment of wages between similarly employed men and women can be found guilty of a misdemeanor. Employers
may not discriminate in the payment of wages based on sex or gender identity for substantially similar work (skills, effort, responsibility, and similar working
conditions). Provides a cause of action to sue for damages.

Jobs that require equal skill, effort, and responsibility and that are performed under similar working conditions.


Yes. State law prohibits local jurisdictions from enacting salary history ban laws. Public Act 84 (2018).

N/A
MINNESOTA
MN
Who is Covered:
Private employers
Who is Protected:
Sex
Law Citation:
Equal Pay, Me. Rev. Stat. Ann. Tit. 26 § 628, Sec. 1. 5 MRSA §4577.
Provisions:
been negotiated.

Jobs that require equal skill, effort, and responsibility and are performed under similar working conditions.

1 year.

Not addressed.

N/A

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MISSISSIPPI
MS
Who is Covered:
N/A
Who is Protected:
N/A
Law Citation:
No law is currently in place at this time, nor is one expected in the immediate future.
Provisions:




N/A
MISSOURI
MO
Who is Covered:
All employers
Who is Protected:
Female
Law Citation:
Mo. Ann. Stat. § 290.410, et. seq.
Provisions:
Employers may not discriminate the payment of wages for females.

Same quantity and quality of the same classification of work.

Six months after the date of the alleged violation, but in no event shall any employer be liable for any pay due for more than thirty days prior to receipt by the
employer of written notice of claim thereof from the female employee.

Not addressed but per Resolution 180519 Kansas City offices can’t ask applicants for pay history until they have been hired.

N/A

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MONTANA
MT
Who is Covered:
All employers
Who is Protected:
Women
Law Citation:
Equal pay for women for equivalent service, Mont. Code Ann. 39-3-104.
Provisions:
similar working conditions).

Equivalent service or for the same amount or class of work or labor in the same industry, school, establishment, office or place of employment.


Not addressed.

N/A
NEBRASKA
MT
Who is Covered:
Private employers 15+/
Public employers
Who is Protected:
Sex
Law Citation:
Sex Discrimination, Neb. Rev. Stat. Ann. § 48-1221, et. seq.
Provisions:
similar working conditions). Provides a cause of action to sue for damages.

Equal work on jobs which require equal skill, effort and responsibility under similar working conditions.

4 years.

Not addressed.

N/A

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NEVADA
NV
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Discrimination on basis of sex prohibited, Nev. Rev. Stat. § 608.017.
Provisions:

Equal work which requires equal skill, effort and responsibility and which is performed under similar working conditions.


Not addressed.

N/A
NEW Who is Covered:

All employers
Who is Protected:
Sex
HAMPSHIRE
NH
Law Citation:
Discrimination in the Workplace: Equal Pay, N.H. Rev. Stat. Ann. § 275:37.
Provisions:
Employers or potential employers may not discriminate in the payment of wages based on sex or gender identity for substantially similar work (skills, effort,
responsibility, and similar working conditions). Provides employer liability for damages.

Equal work that requires equal skill, effort, and responsibility and is performed under similar working conditions.

3 years of discovery of the violation.

Not addressed.

N/A

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NEW JERSEY
NJ
Who is Covered:
All employers
Who is Protected:
Race, creed, color, national origin, nationality, ancestry,
age, marital status, civil union status, domestic
partnership status, affectional or sexual orientation,
genetic information, pregnancy, sex, gender identity or
expression, disability or atypical hereditary cellular or
blood trait of any individual, or liability for service in the
armed forces
Law Citation:
Equal Pay, Discrimination in Wages, N.J. Stat. Ann. § 34:11-56.1, et. seq. N.J. Stat. Ann. § 10:5-12(t). Executive Order 1, 2018.
Provisions:
similar working conditions). Provides cause of action to sue for damages.

Substantially similar work, when viewed as a composite of skill, effort and responsibilities.

Continuing violation doctrine applies; backpay limited to 6 years.

No. Employers may not ask job applicants about their salary history, including prior wages, salary, commission, benefits or any other current or previous
compensation. Employers may verify and consider salary history if an applicant voluntarily, without prompting or coercion, provides the information. An
employer may not use an applicant’s refusal to volunteer salary history information as a consideration in hiring decisions. The law does not apply to internal
transfers or promotions, when a federal law or regulation requires that salary history be disclosed, or when an employer is considering an incentive or
commission component as part of the total compensation package. Salary History, N.J. Stat. Ann. §§ 10:5-12.12, 34:6B-20.

Diane B. Allen Equal Pay Act (2018) requires public contractors to submit an equal pay report.
NEW MEXICO
NM
Who is Covered:
4+ employees
Who is Protected:
Sex
Law Citation:
Fair Pay for Women, N.M. Stat. Ann. § 28-23-1, et. seq.
Provisions:
similar working conditions). Provides employer liability for damages.

Equal work on jobs the performance of which requires equal skill, effort and responsibility and that are performed under similar working conditions.

2 years from last date of employment.

Not addressed.

N/A

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NEW YORK
NY
Who is Covered:
All employers
Who is Protected:
Age, race, creed, color, national origin, sexual orientation,
gender identity or expression, military status, sex,
disability, predisposing genetic factors, familial status,
marital status, and domestic violence victim status.
Law Citation:
Differential in rate of pay because of sex prohibited, N.Y. Labor Law §194, 198.
Provisions:
similar working conditions). Provides employer liability for damages.

Substantially similar work, when viewed as a composite of skill, effort, and responsibility, and performed under similar working conditions.


No. Unless offered voluntarily and without prompting, employers may not seek an applicant’s salary history or rely on it to determine whether to offer
employment or what salary to offer. Prior salary will not justify disparities in compensation.

N/A
NORTH Who is Covered:

All employers
Who is Protected:
No state Equal Pay law; there is a general
CAROLINA
NC
nondiscrimination statute, but the statute does
not specify prohibited practices
Law Citation:
No Equal Pay Law. Employment Discrimination Law, N.C. Gen. Stat. § 143-422.1. Executive Order No. 93.
Provisions:
No equal pay law but a general employment discrimination law. State agencies can’t ask applicants for salary history. If an applicant’s previous salary is
already known, that information can’t be used to determine applicant’s salary.



State agencies can’t ask applicants for salary history. If an applicant’s previous salary is already known, that information can’t be used to determine
applicant’s salary.

N/A

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NORTH Who is Covered:

All employers
Who is Protected:
Gender
DAKOTA
ND
Law Citation:
Equal Pay for Men and Women, N.D. Century Code, 34-06.1-01, et. seq.
Provisions:
similar working conditions). Provides for cause of action.

Comparable work on jobs which have comparable requirements relating to skill, effort, and responsibility.

2 years after the unlawful employment practice occurred, with tolling provisions.

Not addressed.

N/A
OHIO
OH
Who is Covered:
Wage Discrimination: Private employers 2+
employees and Public employers/ Salary
Who is Protected:
Race, color, religion, sex, age, national
origin, or ancestry
History Ban: Private employers with 15+
employees and Public employers
Law Citation:
Wage discrimination, Ohio Rev. Code § 4111.17 Ohio.
Provisions:
Employers may not discriminate in the payment of wages on the basis of race, color, religion, sex, age, national origin, or ancestry for substantially similar
work (skills, effort, responsibility, and similar working conditions). Provides employer liability for damages. Effective March 2020 (est.), employers located
within the city of Cincinnati, excluding state and local governments (with the exception of the City of Cincinnati) are prohibited from asking for an applicants’
salary history and are required to supply pay scales upon an applicant’s request.

Work on jobs the performance of which requires equal skill, effort, and responsibility, and which are performed under similar conditions.

1 year.

Not addressed but defective March 2020 (est.), employers located within the city of Cincinnati with 15+ employees, excluding state and local governments
(with the exception of the City of Cincinnati), are prohibited from asking for an applicants’ salary history and are required to supply pay scales upon an
applicant’s request. Cincinnati Muni. Code §§ 804-01, 804-03.

N/A

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OKLAHOMA
OK
Who is Covered:
All employers
Who is Protected:
Women
Law Citation:
Discriminatory Wages, 40 Okla. Stat. Ann. § 198.1, et. seq.
Provisions:

Comparable work on jobs which have comparable requirements relating to comparable skill, effort, and responsibility. Differential must be willful.

Statute does not provide a private right of action.

Not addressed.

N/A
OREGON
OR
Who is Covered:
All employers
Who is Protected:
Gender, race, color, religion, sex, sexual orientation,
national origin, marital status, veteran status, disability
or age.
Law Citation:
Discriminatory wage rates based on sex, Or. Rev. Stat. § 652.220, et. seq.
Provisions:
similar working conditions). Provides right of action to sue for damages. Employers can’t ask applicants for salary history or use previous salary of an
applicant to set pay.

“Work of comparable character” means work that requires substantially similar knowledge, skill, effort, responsibility and working conditions in the
performance of work, regardless of job description or job title.

1 year.

No. Employer cannot seek salary history from applicant or prior employer before offer. Can confirm prior compensation after offer that includes amount
of compensation, with written authorization of prospective employee. Cannot screen job applicants based on current or past compensation, or determine
compensation based on current or past compensation.

Oregon Equal Pay Act 2017 protections for employers (mitigation not a defense to liability but can provide shelter from some compensatory and punitive
damages), who have completed an equal pay analysis (reasonable in detail and in scope in light of the size of the employer and must include a review of
practices designed to eliminate unlawful wage differentials), within the previous 3 years, eliminated the pay differential for the protected class asserted by
the plaintiff.

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PENNSYLVANIA
PN
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Equal Pay Law, Pa. Stat. Ann. tit. 43 § 336.1, et. seq.
Provisions:
similar working conditions). Provides cause of action to sue for damages. State agencies can’t ask applicants for salary history. All job postings must clearly
disclose pay scale. Departments of the City of Pittsburgh can’t ask applicants for salary history.

Equal work on jobs, the performance of which requires equal skill, effort, and responsibility, and which are performed under similar working conditions.

2 years.

Philadelphia only (partially enjoined by legal challenge): Employers cannot rely on wage history in determining the wages for applicants at any stage in the
employment process, unless the applicant knowingly and willingly discloses salary history. The provision of the Philadelphia law that prohibited inquiries
about wage history was enjoined by a court on First Amendment grounds. Philadelphia Pay Equity Ordinance, The Philadelphia Code § 9-1131.

N/A
PUERTO RICO
PR
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Pay Equity, Puerto Rico Act No. 16 of March 8, 2017, 29 L.P.R.A. §§251 et seq. Pay History Ban, Puerto Rico Act No. 16 of March 8, 2017, 29 L.P.R.A. §§251
et seq.
Provisions:
No employer shall discriminate in the payment of wages on grounds of sex against employees who work in Puerto Rico and perform comparable work that
has equal functions which, requires equal skill, effort, and responsibility, and which are performed under similar working conditions.

Comparable job functions or duties that require the same skill, effort or responsibilities under similar working conditions.

1 year.

Puerto Rico Act No. 16 of March 8, 2017, 29 L.P.R.A. §§251 et seq.: No, cannot seek salary history from a prospective employee before an offer. If a
prospective employee has voluntarily disclosed salary history information, the employer can confirm prior wages or salary or permit a prospective
employee to confirm prior wages or salary.

N/A

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RHODE ISLAND
RI
Who is Covered:
All employers
Who is Protected:
Sex (starting 1/1/23, race, color, religion, sex, sexual
orientation, gender identity or expression, disability, age
or country of ancestral origin)
Law Citation:
Wage discrimination Based on Sex, R.I. Gen Laws Ann. 1956 § 28-6-18 et seq.
Provisions:
Employers may not discriminate in the payment of wages based on sex for equal work or work on the same operations. Provides cause of action to sue for
damages.

Equal work or work on the same operations.

Starting 1/1/23, 2 years.

No. Starting January 1, 2023 per amendment to Ch. 28-6 with new 28-6-22.

Starting on 1/1/23, RI provides for affirmative defense to all liability if the employer can show good faith self-evaluation within the previous 2 years and prior to
commencement of action and that the unlawful wage differential revealed in the self evaluation has been eliminated. Employers can design their own based
on reasonably relevant factors or use a standard template.
SOUTH Who is Covered:

All private employers with
Who is Protected:
There is no standalone equal pay law. There is a general
CAROLINA
SC
15+ employees and all
public employers
wage discrimination law that prohibits pay discrimination
on the basis of sex, race, religion, color, sex, national
origin, or disability.
Law Citation:
No equal pay law. Employment Discrimination Law, S.C. Code § 1-13-30. Wage History Ban for Columbia, S.C. Code of Ordinances §§ 2-352, 2-354©.
Provisions:
Employers may not discriminate in the payment of wages based on sex, race, religion, color, sex, national origin, or disability.



Not addressed but in August 2019, the city of Columbia enacted an ordinance (Columbia, S.C. Code of Ordinances §§ 2-352, 2-354(c)) that purported to
prohibit private employers (with 5+ employees) from inquiring about an applicant’s wage history on a job application. However, in December 2019, the city
amended the ordinance to clarify that the restrictions apply only to the city as an employer and to city contractors.

N/A

TOC
SOUTH Who is Covered:

All employers
Who is Protected:
Sex
DAKOTA
SD
Law Citation:
Equal Pay for Equal Work, S.D. Codified Laws § 60-12-15, et seq.
Provisions:
Employers may not discriminate in the payment of wages based on sex for comparable work on jobs which have comparable requirements rating to skill,
effort, and responsibility. Provides cause of action to sue for damages.

Comparable work on jobs which have comparable requirements relating to skill, effort, and responsibility, but not to physical strength.

2 years.

Not currently addressed.

N/A
TENNESSEE
TN
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Sex Discrimination. Tenn. Code Ann. § 50-2-201, et. seq.
Provisions:
Employers may not discriminate in the payment of wages based on sex for comparable in the same establishment. Provides employer liability for damages.

Comparable work on jobs the performance of which require comparable skill, effort, and responsibility, and that are performed under similar working
conditions.

2 years.

Not addressed.

N/A

TOC
TEXAS
TX
Who is Covered:
Public employers
Who is Protected:
There is no standalone equal pay law for private
companies. There is a general wage discrimination law.
Law Citation:
Equal Work, Equal Pay, Tex. Lab. Code § 21.001, et. seq.
Provisions:
Prohibits wage discrimination based on sex in public employment only. Has a general employment discrimination based on protected class status.




N/A
UTAH
UT
Who is Covered:
All employers
Who is Protected:
There is no standalone equal pay law. There is a general
wage discrimination law.
Law Citation:
No equal pay law. Employment discrimination law, Utah Code Ann. § 34a-5-101, et. seq.
Provisions:
General employment discrimination law prohibiting wage discrimination based on race, color, sex, retaliation, pregnancy, age, religion, national origin,
disability, sexual orientation, or gender identity.




N/A

TOC
VERMONT
VT
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Fair Employment Practices Act, Vt. Stat. Ann. Tit. 21 § 495(a)1(7), 495(b).
Provisions:
General employment discrimination act prohibiting wage discrimination based on sex. Provides a cause of action to sue for damages.

Equal work that requires equal skill, effort, and responsibility and is performed under similar working conditions.


No. Employers may not inquire about compensation history. Employers cannot screen an applicant based on their compensation history, including requiring
that compensation history meets minimum or maximum criteria. If a prospective employee voluntarily discloses the information, an employer may confirm
it after making an offer with compensation.

N/A
VIRGINIA
VA
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Equal pay irrespective of sex, Va. Code Ann. § 40.1-28.6.
Provisions:
Employers may not discriminate in the payment of wages within any establishment based on sex for equal work. Provides a cause of action to sue for
damages.


2 years.

Not addressed.

N/A

TOC
WASHINGTON
WA
Who is Covered:
All employers
Who is Protected:
Gender
Law Citation:
Wage discrimination due to sex, Wash. Rev. Code Ann. § 49.12.175.
Provisions:
Employers may not discriminate in the payment of wages based on sex shall be guilty of a misdemeanor. Provides a cause of action to sue for damages.

The performance of the job requires similar skill, effort, and responsibility, and the jobs are performed under similar working conditions; job titles alone are
not determinative of whether employees are similarly employed.

Continuing violation doctrine applies; 3 years.

No. Under the salary history ban, the law forbids employers from seeking the wage or salary history of an applicant for employment from the applicant or
from the applicant’s current or former employer, and require that an applicant’s prior wage or salary history meet certain criteria. Employers, however, can
confirm an applicant’s wage or salary history if the applicant has voluntarily disclosed his or her wage or salary history; and may also confirm it after an offer
(including compensation) has been negotiated with the applicant.

N/A
WEST Who is Covered:

All employers
Who is Protected:
Sex
VIRGINIA
WV
Law Citation:
Equal Pay for Equal Work, W. Va. Code § 21-5E-1, et. seq.
Provisions:
Prohibits wage discrimination. Provides cause of action to sue for damages for private companies and employer liability for damages for public employers.

Work of comparable character, the performance of which requires comparable skill.

1 year.

Not addressed.

N/A

TOC
WISCONSIN
WI
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
No equal pay law. Employment discrimination law, Wis. Stat. Ann. § 111.31, et. seq.
Provisions:
General employment discrimination law that includes a prohibition of wage discrimination based on sex.

Equal or substantially similar work.

Employee must file complaint with state department within 300 days of alleged discrimination.

Yes. State law prohibits local jurisdictions from implementing salary history ban laws.

N/A
WYOMING
WY
Who is Covered:
All employers
Who is Protected:
Sex
Law Citation:
Equal Pay. Wyo. Stat. 1977 § , et. Seq7-4-301, et. seq.
Provisions:
Employers may not discriminate in the payment of wages based on sex for equal work within the same establishment. Provides employer liability for
damages.

Work that requires equal skill, effort and responsibility and which is performed under similar working conditions.


Not addressed.

N/A

TOC
FEDERAL Who is Covered:

All employers
Who is Protected:
Sex
Law Citation:
Federal Equal Pay Act (EPA) of 1963. Title VII of the Civil Rights Act of 1964. Proposed legislation Paycheck Fairness Act in January 2021: amends federal law
prohibiting wage discrimination on the basis of sex making it more difficult for employers to justify pay differentials for men and women.
Provisions:
The EPA prohibits an employer from paying different compensation to employees of opposite sexes who work within the same establishment and perform
substantially equal work on jobs, the performance of which requires equal skill, effort, and responsibility and which are performed under similar working
conditions. Title VII prohibits discrimination in compensation based on certain protected characteristics, which include race, color, national origin, gender
(including pregnancy), and religion. Under Title VII, an employee claiming discrimination must prove the employer’s intent to discriminate, either through
direct or circumstantial evidence.


N/A

No federal law. There is a Circuit split as to whether prior salary, alone or in combination with other factors, can be used to explain differences in pay.

N/A

TOC
10 Steps to Conducting a Pay Equity Audit

STEP 1: Ensure Data integrity
To begin a pay equity audit, an extraction, transformational, and loading (CTL) data process should be
executed. During this process, the data must be aggregated and then reviewed for potential data quality
issues. Data integrity criteria to account for include completeness, consistency, validity, and anomaly de-
tection. Data accuracy is arguably the most important step in pay equity auditing. Pay equity audits yield
compensation recommendations and if the data used in the analysis is flawed, employers could be creat-
ing more pay inequalities while overlooking the real pay disparities.
STEP 2: Evaluate Pay Analysis Groups

You must construct groups of employees for drawing pay comparisons. Segment your workforce to create
statistical analysis. There should be distinctions from similarly situated groups of employees.
STEP 3: Measure Legitimate Pay Differences

Pay differences can exist for bona fide factors or legitimate business reasons. This step involves mea-
suring the real pay differences across your employee groupings. By conducting a regression analysis on
each pay group to determine whether apparent gender and race pay gaps exist for reasons beyond said
business factors, such as differences of skill, effort, and responsibility.
STEP 4: Quantify Risk

After explaining wage gaps for legitimate business factors, the next step is to identify any remaining pay
disparities by gender and race/ethnicity. These remaining pay differences are potential pay discrimination
liabilities. The pay equity audit should allow you to view these potential liabilities from multiple perspec-
tives. For example, in terms of their statistical significance, their implications for overall annual compensa-
tion at the workforce level, at the hourly, individual employee level, and at a variety of steps in between.
STEP 5: Validate Findings

Validate the regression findings. There are at least 5 dimensions through which a pay equity audit should
assess the accuracy of any pay disparities found. A primary tool here is making cohort comparisons.
These compare much smaller groups of employees, while focusing on just a couple of legitimate busi-
ness factors that those employees have in common. For example, a cohort comparison could measure an
average gender pay difference among employees in the same job level and department. By performing a
large number of such comparisons, one can get a sense of how well supported the regression-based pay
disparity findings are.

TOC
STEP 6: Investigate Root Causes

Are there commonalities among those most affected by the pay disparity? How do disparities vary across
time, location, and organizational level? By answering these questions, the pay equity audit assists you in
identifying causes, not just symptoms.
STEP 7: Develop Remediation Strategies

In addition to quantifying pay discrimination risks, the pay equity audit should allow you to examine alter-
native strategies for addressing risks in terms of their relative costs and effectiveness. Like data integrity,
time permitting we will come back to remediation solutions.
STEP 8: Monitor Progress

If pay disparities by gender and/or race are identified, the proper pay equity audit will allow you to monitor
those pay differences over time. If compensation adjustments have been made, this ongoing monitoring
can track progress. There is nothing more frustrating than making compensation adjustments to address
pay disparities only to find that they have reappeared a year or two later. Ongoing monitoring reduces the
likelihood of such surprises; as well as identify changes in your workforce that can affect gender and race
pay disparities.
STEP 9: Preserve Legal Privilege Protections

The predominant approach to proactive pay equity auditing is to consider the audit as a component of
legal advice. It is prudent to ask internal or external counsel for advice regarding litigious and regulatory
risks raised by the trends identified. But to be meaningful, that legal advice needs to be grounded in
the specific compensation decisions an employer has made. A pay equity audit that is directed by your
counsel provides the analytic and quantitative foundations for that legal advice. Conducting a counsel-
directed pay equity audit for the purposes of receiving legal advice means that the findings of the pay
equity audit can be legally protected. A pay equity audit solution should be able to maintain the privilege
protocols that are agreed to by you and your legal counsel.
STEP 10: Monitor Ongoing

Pay equity auditing is not a one-and-done process. It must occur on a regular basis. When the routine is
ingrained into the company business functions, the results will net progress over time. Making the com-
mitment to achieve pay equity and getting it right requires recognizing the importance of data quality. And
that requires ongoing monitoring of the information fueling your pay equity audits.

TOC
PayParity is Key to Achieving Pay Equity

PayParitySM
Leading the way to equal pay.
Pay equity, diversity, and inclusion. All-in-one pay equity, diversity, and
inclusion software
PayParity empowers your business to become more diverse, equitable, and inclusive, all while reducing
litigation risks and increasing profitability, transparency, and public reputation.
With PayParity, your organization can gain a detailed understanding of current pay disparities and receive
DEI consulting from legal and data experts so that in turn you can implement remediation strategies that
create real change across your workforce.
Professional consulting services and DEI software

Potential employees and investors are increasingly evaluating companies based on their commitment to
diversity, equity, and inclusion initiatives. Whether proactively safeguarding your reputation or protecting
against regulatory or litigation risk, transparency and concrete action plans are crucial to creating authen-
tic change.
PayParity provides a comprehensive solution to DEI, combining human subject matter experts with pow-
erful tracking and analytics software for ongoing monitoring. Our pay equity auditing and DEI monitoring
reduce your risk and create a proactive approach for achieving DEI goals.
Contact us today to learn more about what PayParity can do for your business.
TRUSAIC
3530 Wilshire Blvd, Los Angeles, CA 90010
discover@trusaic.com
www.trusaic.com

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The Pay Equity

Included in this resource are:

©2021 Trusaic | Updated September 2021 2

International Pay Equity Heat Map ................................................................................................................................................... 5

United States Pay Equity Heat Map ................................................................................................................................................. 6

Pay Equity Laws Abroad ..........................................................................................................................................................................7

©2021 Trusaic | Updated September 2021 3

10 Steps to Conducting a Pay Equity Audit................................................................................................................................. 61

PayParity is Key to Achieving Pay Equity.................................................................................................................................... 63

©2021 Trusaic | Updated September 2021 4

International Pay Equity Heat Map

■ 1 Australia ■ 10 Finland ■ 19 Italy ■ 28 Russia

United States Pay Equity Heat Map

©2021 Trusaic | Updated September 2021 6

International Pay Equity Survey

Law Citation for Pay Equity Auditing/Diversity/Reporting::

Nature of obligation: Pay data/gap reporting:

Nature of obligation: Pay equity auditing:

Nature of obligation: Pay equitycertification:

Nature of obligation: Diversity requirement:

Timeframe for obligation:

Penalty for noncompliance:

Does the public get access to the reporting/certification/auditing/access?:

©2021 Trusaic | Updated September 2021 7

Law Citation for Pay Equity Auditing/Diversity/Reporting::

Nature of obligation: Pay data/gap reporting:

Nature of obligation: Pay equity auditing:

Nature of obligation: Pay equity certification:

Nature of obligation: Diversity requirement:

Timeframe for obligation:

Penalty for noncompliance:

Does the public get access to the reporting/certification/auditing/access?:

©2021 Trusaic | Updated September 2021 8

Law Citation for Pay Equity Auditing/Diversity/Reporting:

Nature of obligation: Pay data/gap reporting:

Nature of obligation: Pay equity auditing:

Nature of obligation: Pay equity certification:

Nature of obligation: Diversity requirement:

Timeframe for obligation:

Penalty for noncompliance:

Does the public get access to the reporting/certification/auditing/access?:

Law Citation for Pay Equity Auditing/Diversity/Reporting:

©2021 Trusaic | Updated September 2021 9

Northwest Territories, Nunavut and Yukon

Law Citation for Pay Equity Auditing/Diversity/Reporting:

Nature of obligation: Pay data/gap reporting:

Nature of obligation: Pay equity auditing:

Nature of obligation: Pay equity certification:

Nature of obligation: Diversity requirement:

Timeframe for obligation:

Penalty for noncompliance:

Does the public get access to the reporting/certification/auditing/access?:

©2021 Trusaic | Updated September 2021 10

Law Citation for Pay Equity Auditing/Diversity/Reporting:

Law Citation for Pay Equity Auditing/Diversity/Reporting:

Law Citation for Pay Equity Auditing/Diversity/Reporting:

Nature of obligation: Pay equity auditing:

©2021 Trusaic | Updated September 2021 11

Law Citation for Pay Equity Auditing/Diversity/Reporting:

Nature of obligation: Pay data/gap reporting:

Nature of obligation: Pay equity auditing:

Nature of obligation: Pay equity certification:

Nature of obligation: Diversity requirement:

Timeframe for obligation: